South Carolina Payroll

Updated March 2025
Select statePast South Carolina tax ratesSouth Carolina withholding forms

South Carolina Payroll Topics

The Palmetto State has a progressive income tax system.
Use the free South Carolina paycheck calculators to calculate the taxes on your income. For employer tax calculations, use PaycheckCity Payroll.

South Carolina Tax Information

Employee Withholding Requirements

South Carolina State Unemployment Insurance (SUI)

  • South Carolina Wage Base

    : $14,000 for 2025
  • South Carolina SUI Departmental Administrative Contingency Assessment Tax (DACA): 0.06% with a wage base of $14,000 for 2025

  • South Carolina new employer rate

    : 0.41% for 2025
  • Get your unemployment insurance rate: South Carolina UI agency website

South Carolina State Disability Insurance (SDI)

  • None

South Carolina Family Leave Insurance (FLI)

  • None

Local Taxes

  • None

South Carolina Minimum Wage

  • South Carolina Minimum Wage

    : $7.25 per hour (inherits the federal minimum wage requirement. State either has no minimum wage law or is lower than Federal minimum wage).

South Carolina State Labor Laws

  • South Carolina Termination Pay

    :
    • Employee is fired — pay within 48 hours or by next regular payday, provided that is less than 30 days away

South Carolina New Hire Reporting

Remit Withholding for Child Support to

South Carolina Reciprocal States

  • None
Back to top
Back to top
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
Rhode IslandPrev: Rhode Island Payroll
South DakotaNext: South Dakota Payroll

Latest Payroll Insights

See all insights

4 Mistakes Small Businesses Should Avoid

Making mistakes is a part of starting a business, but knowing what mistakes to avoid will help small business owners in their long-term journey to success. Here are four mistakes small business owners should avoid.

National Payroll Week 2024: Celebrating “We Just Got Paid”!

Celebrate National Payroll Week 2024, September 2-6! Join the fun, take the survey for a chance to win big, and honor payroll pros. Discover the joy of getting paid and learn more about this year’s theme: "America Works Because We’re Working for America ®."

Tax Day 2024 and How to Get an Extension from the IRS

Tax Day is on Monday, Apr 15, 2024. Not ready to file? Submit an electronic request to the IRS for an extension ASAP!

More insights